Periyannan Santhamoorthy vs. The Income Tax Officer, Ward 1, Dharmapuri

Parties Involved

Facts Summary

The assessee, Periyanna Santhamoorthy, is an individual engaged in the business of rice sales, feed sales, chit fund, broiler poundry, and earning from sub-contracts. Despite having taxable income, the assessee did not file the return of income originally. Consequently, the case was reopened under section 147 of the Income Tax Act, 1961 based on AIR information. The assessee filed the return of income on 12.02.2022 in response to a section 148 notice. The Assessing Officer passed an order under section 147 read with section 144 and section 144B of the Act dated 25.03.2022, making additions of Rs.1,39,71,250/- towards unexplained money under section 69A and Rs.30,713/- income from other sources being interest received. The assessee appealed against this order before the Commissioner of Income Tax (Appeals), but did not appear before the first appellate authority. The assessment was confirmed on merits, leading to the current appeal.…

Legal Issues

• 1. Whether the Ld. Commissioner of Income Tax (Appeals) followed the principles of natural justice?
• 2. Whether the assessee should be granted another opportunity of hearing?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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